income tax - U/s 44AD / Af

Yes. He is covered under 44AB if any of the following conditions are satisfied.

1.    If he claims that his net profit is less than 8% (44AD) or 5% (44AF), as the case may be.

2.    If his total TURNOVER exceeds the 60 lakhs

(Note: The turnover for the purpose of Sec 44AB is the total sales, turnover or gross receipts, as the case may be. Therefore, in this case since his total t/o exceeds 60 lakhs (35+35), he is liable to get his accounts audited under 44AB)